Tax
Business Law Daily Round-Up: December 18, 2025
TAX Centre Notifies Reallocation Of Territorial Jurisdiction Of DRTs In West Bengal Under RDB ActService Tax | Windmill Installation, Commissioning Services Construable As 'Input Service', Credit Admissible: Gujarat High CourtCustoms Act | No Time Bar For Shipping Bill Conversion Under Section 149: CESTAT MumbaiIPRCommercial Courts Act Bars Intra-Court Appeals In Patent Disputes: Madras...
Customs Act | No Time Bar For Shipping Bill Conversion Under Section 149: CESTAT Mumbai
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed an appeal filed by the Customs Department against ADF Foods Ltd., holding that exporters can seek conversion of shipping bills from one export incentive scheme to another even after several years, as long as the law does not prescribe any time limit. A Bench comprising Dr. Suvendu...
Service Tax | Windmill Installation, Commissioning Services Construable As 'Input Service', Credit Admissible: Gujarat High Court
The Gujarat High Court has allowed CENVAT credit of service tax paid on input used in setting up of a Windmill, away from factory premises, on the strength of nexus of the inputs with output activity, electricity generation. A Division Bench comprising, Justice Bhargav D. Karia and Justice Pranav Trivedi in twin writ petitions has set aside order of CESTAT Ahmedabad...
Centre Notifies Reallocation Of Territorial Jurisdiction Of DRTs In West Bengal Under RDB Act
The Central Government has notified a reallocation of territorial jurisdiction among four Debt Recovery Tribunals (DRTs) in West Bengal through a notification dated December 16, 2025, issued by the Ministry of Finance under Section 3 of the Recovery of Debts and Bankruptcy Act, 1993. The notification amends the earlier jurisdictions notified on March 15, 2017, and reorganises how...
Business Law Daily Round-Up: December 17, 2025
TAX Commission Earned On Sale Of Agricultural Produce Attracts Service Tax Under 'Business Auxiliary Service': CESTAT AhmedabadService Tax | Extended Limitation Cannot Be Invoked Without Mens Rea, Deliberate Intent To Evade Duty To Be Proven: CESTAT ChandigarhNon-Availability Of GSTAT Cannot Be Used To Bypass Mandatory Pre-Deposit U/S 112(8) CGST Act: Orissa High CourtGST | Cannot Seek...
Income Tax Act | Reassessment U/S 147 Valid If Original Order Did Not Consider S. 80HHC Claim Earlier: Madras High Court
The Madras High Court held that reassessment under Section 147 of the Income Tax Act is valid if the original order is completely silent on the assessee's claim for deduction under Section 80HHC of the Income Tax Act. Section 147 of the Income Tax Act, 1961, empowers the Assessing Officer (AO) to assess or reassess income that has escaped assessment. Justices Anita Sumanth...
IGST Act | Place Of Supply Depends On Where Movement Terminates, Not Where Goods Were Handed To Carrier: Karnataka High Court
The Karnataka High Court held that for the purpose of determining the place of supply under Section 10(1)(a) of the IGST Act, the factor is the location where the movement of goods terminates for delivery to the recipient and not the place where the goods are handed over to the common carrier. Section 10(1)(a) of the Integrated Goods and Services Tax (IGST) Act, 2017, provides that...
GST Authorities Have No Power To Seal Cash During Search: Calcutta High Court Orders De-Sealing Of ₹24 Lakh
The Calcutta High Court held that the GST authorities do not have the power under Section 67 of the CGST Act to seal or seize cash. Accordingly, the bench directed the immediate de-sealing of Rs. 24 lakhs. Section 67 of the Central Goods and Services Tax (CGST) Act, 2017, grants tax authorities the powers of inspection, search, and seizure to prevent tax evasion and...
Packing Materials Are Integral Part Of Cement Sales, Cannot Be Taxed Separately At Different Rates: Patna High Court
In a ruling on sales tax valuation under the Bihar Finance Act, 1981, the Patna High Court has held that packing materials used for cement, such as gunny bags and HDPE bags, form an integral part of cement sales and cannot be subjected to separate tax rates distinct from the cement itself. The Division Bench of Justice Bibek Chaudhuri and Justice Dr. Anshuman dismissed a...
CESTAT Delhi Cancels Customs Broker's Licence For Helping Export Prohibited Goods Using Another Person/Firm's Name
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has upheld the cancellation of a Customs Broker's licence after finding that the broker helped export prohibited goods by filing documents in the name of a firm that had never hired it. A Bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Member–Technical) dismissed the appeal filed by...
GST | Cannot Seek Pre-Arrest Bail At Stage Of Summons, Delhi High Court Dismisses Plea By Tobacco Trader
The Delhi High Court has dismissed Writ Petitions challenging GST Summons issued by the Enforcement Agency, Directorate General of Goods and Services Tax Intelligence (DGGI) alleging clandestine trading of tobacco on 'merits'. In a judgment delivered on December 16, 2025, Justice Neena Bansal Krishna, deliberated on the interplay between Section 70 of the CGST Act, 2017 and Section 193...
Non-Availability Of GSTAT Cannot Be Used To Bypass Mandatory Pre-Deposit U/S 112(8) CGST Act: Orissa High Court
The Orissa High Court held that while a writ petition may be entertained when the Goods and Services Tax Appellate Tribunal (GSTAT) is not constituted or functional, such non-availability cannot be used to bypass the mandatory pre-deposit under Section 112(8) of the CGST Act. Section 112(8) of the Central Goods and Services Tax (CGST) Act, 2017, outlines the mandatory...